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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Journal of Applied Management and Accounting Science (JAMAS) Prosiding Konferensi Nasional PKM-CSR Journal Research of Accounting Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Seminar Nasional Aplikasi Iptek (SINAPTEK) JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA
Putu Aristya Adi Wasita
Universitas Dhyana Pura
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences

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Journal : Journal Research of Accounting

 1 
PENGARUH PENERAPAN GREEN ACCOUNTING, PROFITABILITAS, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Ni Komang Nilawati Astuti; Ni Luh Putu Sri Purnama Pradnyani; Putu Aristya Adi Wasita
Journal Research of Accounting Vol. 4 No. 2 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i2.79

Abstract

The purpose of this study is to determine the effect of implementing green accounting on profitability and corporate social responsibility on company value. The research method used is quantitative research with secondary data. This research was conducted at coal subsector mining companies listed on the Indonesia Stock Exchange for the period 2019–2022. The sampling method was purposive sampling, and 33 observations were made from companies that released annual reports and sustainability reports in a row from 2019 to 2021. The data analysis technique used is multiple linear regression analysis with SPSS 26-assisted data presentation. The results of this study indicate that the applicability of green accounting has a positive influence on firm value. Profitability has a positive influence on firm value. Corporate social responsibility (CSR) has a positive influence on firm value. Based on these results, there are three factors that affect the value of the company: green accounting, profitability, and CSR. This factor is expected to be a consideration for investors when investing because an increase in company value is marked by an increase in the company's stock price, ensuring that investors get optimal profits (returns).
PENGARUH PENGALAMAN KERJA, BEBAN KERJA DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (FRAUD) PADA KAP DI PROVINSI BAL Ni Luh Putu Pradnya Dewi; Putu Aristya Adi Wasita; Eka Putri Suryantari
Journal Research of Accounting Vol. 4 No. 2 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i2.80

Abstract

The aim of this study is to explore the influence of work experience, workload, and time pressure on the auditor's ability to detect fraud. This research was conducted using a quantitative approach by taking locations at the Office of the Public Accountant in the Province of Bali. This study targets a population of 71 auditors. Through the purposive sampling method, there were 37 auditors who met the criteria in this study. Empirical data were collected by distributing questionnaires and analyzed using a multiple linear regression approach. This study succeeded in proving that there is a significant influence of the variables of work experience, workload, and time pressur on the auditor's ability to detect fraud. Work experience is proven to be able to have a positive and significant influence on the auditor's ability to detect fraud by 0.931. Furthermore, the findings revealed that workload and time pressure proved to have a negative and significant effect on the auditor's ability of 0.425 and 0.456. Thus, the auditor is expected to always strive to improve the skills, abilities, and knowledge they have in order to be able to always increase public confidence in their responsibilities
Co-Authors Agnes Mega Permatasari Cornelis Tagu Bore Eka Putri Suryantari Eko Sulistyo Elrica Halim Ericson Tenabolo Gede Nyoman Wiratanaya I Wayan Ruspendi Junaedi Ikrima Yulia Kalpika Jesica Cancerina Putri Katrina Nofita Sari Kriswinner Bagus Laksana Luh Diah Citra Resmi Cahyadi Luh Diah Citra Resmi Cahyadi Luh Diah Citra Resmi Cahyadi3 Made Ayu Widiani Made Yessi Puspitha Maria Archiana Vianey Witu Marselina Pora Ni Kadek Indi Aryanti Ni Kadek Nopiani Ni Kadek Raras Widiantari Ni Ketut Rasmini Ni Komang Nilawati Astuti Ni Luh Kadek Ayu Nita Dwi Wirati Ni Luh Putu Pradnya Dewi Ni Luh Putu Sri Purnama Ni Luh Putu Sri Purnama Pradnyani Ni Made Dwi Agustina Yanti Ni Made Septania Cahyaningtyas Ni Nengah Lasmini Ni Putu Aprita Dewi Ni Putu Erviani Ni Putu Rani Artha Mevia Dewi Ni Putu Sri Harta Mimba Putu Chris Susanto Rai Gina Artaninggrum Rai Gina Artaningrum Rinawati, Luh Putu Rizki Firmansyah ROFINA WONGA Sarita Vania Clarissa Syavitri Febriani Vivi Anindita Prasetya